Presentation on the topic of budget. Presentation on the topic of the state budget and its problem

Presentation on the topic "State Budget" in economics in powerpoint format. This presentation for 11th grade schoolchildren explains what the state budget is, the budget process and the budget system of the Russian Federation, what structure the state budget has and how to overcome the budget deficit. Author of the presentation: Dusadbikova R. N.

Fragments from the presentation

The state budget- this is the main financial document of the country, which is a list of its monetary income and expenses and has the force of law.

Basic principles of organizing the budget system

• The principle of separating income and expenses
• Independence of budgets included in the budget system

Budget system of the Russian Federation

• Federal budget (first level) Developed and approved in the form of a federal law
• Regional budgets of the constituent entities of the Russian Federation (second level) Form of formation and expenditure of funds intended to support the tasks and functions of the constituent entities of the Russian Federation
• Budgets of municipalities, local budgets (third level) Form of formation and expenditure of funds intended to support the tasks and functions of municipal formations and self-government bodies

State budget structure

• Budget revenues
• tax
• non-tax
• Budget expenses
• public administration
• International activity
• national defense
• law enforcement
• housing and cultural events
• public debt servicing
• National economy
• expenditures of targeted government funds

Ways to overcome the budget deficit

• government reduction expenses
• new sources of income
• organization of money issue
• loans from the population or from other countries and international organizations

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Plan The essence and significance of the state budget The main objectives of budget policy The principles of constructing the budget system The composition and structure of income and expenses of the state budget The budget deficit and ways to cover it Organization of the budget system of the Republic of Kazakhstan

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The purpose of the lecture: to determine the role of the state budget, its tasks and principles of construction in the organization of the country's budget system

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1. The essence and significance of the state budget The state budget is the financial relations that the state has with enterprises, organizations, institutions and the population. The state budget is a set of financial relations associated with the formation and use of a centralized fund of state funds intended to meet public needs.

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The state budget represents a system of monetary relations, mainly expressing the movement of net income of society, in the process of which a centralized state fund is formed and used.

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The state budget is based on the principles of unity, completeness, reality, and transparency. The principle of unity lies in a single budgeting procedure and a single budget document. For this purpose, a unified budget classification is adopted, that is, a grouping of state income and expenses according to homogeneous characteristics.

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The principle of completeness - here we mean the inclusion in the budget of all income and expenses of government bodies. There are gross budgets and net budgets. The gross budget includes all gross revenues and expenditures of the government. The net budget includes only net income and expenses.

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The principle of reality is necessary to prevent and eliminate false budget statements. This principle assumes that all amounts of income and expenses must be justified and truthful. At present, this principle is not observed in any country, since the directions of expenditures are obscured and the real contribution of each class to the revenue side is hidden.

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The principle of transparency means the requirement to publish data on budget revenues and expenditures in the press to familiarize the public with the composition and structure of the budget, the size of the deficit and how to cover it. In real life this principle is not followed.

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The state budget expresses the monetary relations that arise between the state and other participants in social production in the process of distribution and redistribution of the value of the social product through the formation of a centralized fund of state funds and its use for the purposes of expanded reproduction and satisfaction of social needs.

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2. The main objectives of budget policy The budget mechanism is a set of forms and methods of formation and use of a centralized fund of state funds.

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3. Principles for constructing a budget system A variety of forms of ownership presupposes forecasting and planned management of the economy, which predetermines the same form of functioning of budgetary relations. The stable nature of budgetary connections, the planned form of movement of the centralized fund of state funds lead to the fact that budgetary connections are reflected in the corresponding financial document - the main financial plan of the country.

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4. Composition and structure of state budget revenues and expenditures The functioning of the budget occurs through special economic forms - budget revenues and expenditures.

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Since 1996, the structure of the state budget has been based on a new classification and consists of 5 parts. The first part, “Revenue and official transfers received,” includes 4 categories of income: Tax revenues (about 75%) Non-tax revenues (about 11%) Capital account income (about 13%) Official transfers (grants) received from external and internal sources ( about 1%)

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The second part “Expenditures” includes the following functional groups: General public services: legislative, executive bodies, fundamental scientific research (about 11%) Defense (5%) Public order and security (about 8%) Education (about 18%) Health care ( about 14%) Social insurance and welfare (about 12%)

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Organization of recreation and cultural activities (about 3%) Fuel and energy complex (about 1%) Agriculture, water, forestry (about 3%) Mining industry (more than 1%) Transport and communications (0.1%) Services, related to economic activity (about 10%) Government Reserve Fund (about 15%)

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The third part, “Lending minus repayment,” includes payments from the budget for lending and proceeds from the repayment of previously issued loans, thereby reflecting net lending. The fourth part reflects the budget deficit as the difference between the amounts of expenses and income, plus lending, minus repayments.

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The fifth part “Financing the budget deficit” characterizes the sources of covering the deficit: internal financing - through loans from the National Bank, the issue of government securities; external financing - from international financial organizations and foreign states

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In some countries, the expenditure portion of the state budget is divided into a current expenditure budget and a development budget. This division is determined by budget classification. Budget classification is a systematic grouping of budget income and expenses according to homogeneous characteristics.

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The economic classification of expenses distributes them according to economic characteristics into 4 sections: Category class subclass specifics

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Category includes: operating expenses capital expenses lending financing

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Class, subclass and specificity clarify the purpose and nature of expenses. For example, workers' wages are the basic wages of workers. Current expenses are associated with the provision of budget funds to legal entities to cover current needs.

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These expenses include the costs of government consumption (maintenance of economic and social infrastructure, government industries, purchases of goods of a civil and military nature, operating expenses of government agencies) 2. current subsidies to government agencies, public and private enterprises 3. transport payments 4. payment of interest on public debt

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Capital expenditures are associated with the investment of budget funds in fixed assets and intangible assets, with the creation of state reserves and reserves. In the budgets of local governments, capital expenditures are allocated as a separate block, and their totality forms the development budget.

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In terms of economic content and significance, government spending is heterogeneous. According to their economic content, they are divided into three main groups: expenses directly related to material production and expenses related to the production sphere; expenses in the non-production sphere; expenses for the creation of state reserves

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The first group of expenses is determined by the economic activities of the state and is associated with the creation of national income. The second group of expenses is associated with the consumption of national income to meet the needs of society.

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Government expenditures of the third group are intended to create and replenish state reserves. They are necessary to meet the needs of the material and non-material spheres in emergency circumstances (natural disasters, compensation for losses, uninterrupted supply).

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By subject (target), government expenditures are divided into economic expenditures, expenditures on socio-cultural events, expenditures on science, expenditures on defense, expenditures on management

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There are two methods of financing government expenditures: Financing of self-supporting enterprises is carried out at the expense of their own resources, bank loans, and at the expense of budgetary allocations. Budgetary financing. The costs of social and cultural events, the maintenance of government bodies, and defense are financed, determined on the basis of special documents - estimates. Such institutions are called budgetary.

Presentation on items of the state budget. One of the budget items is taxes. Therefore, attention is paid to the types and functions of taxes. The presentation can be used both in a social studies lesson and to prepare for the Unified State Exam.

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Slide captions:

The state budget. Taxes.

The term “budget” translated from English means “wallet”, “bag”. “A budget is income and expenses for a certain period”

There are 3 situations with income and expenses. Income = expenses – this is a balanced budget. We earned 15 thousand and spent 15 thousand. Income expenses – surplus budget. We earned 15 thousand and spent 14 thousand, then we have 1 thousand left for future use.

Types of budget 1. family budget 2. company budget 3. state budget

Family income items: 1. Salary. 2. Profit from business 3. Pensions and benefits 4. Sale of grown vegetables, fruits, berries.

Family expenses: 1. We pay housing and communal services 2. We pay off loans 3. We buy food, clothes, medicines 4. We pay for transport travel. 5.Going to the cinema, theaters. 6.We pay for Internet, etc.

“The state budget is the annual plan for the state’s revenues and expenditures.” The state budget is always developed by the Government, the Federal Assembly of the Russian Federation (the highest legislative body of the state).

The sources of the state budget are: 1. Taxes, 2. government loans (securities, treasury bills, etc.) 3. Issue (additional issue) of paper and credit money 4. Loans from international organizations.

State expenses: 1.maintaining defense capability - about 20% 2.social needs - about 50% 3.infrastructure development - roads, communications, transport, landscaping.

The state budget is 1) the totality of taxes received by the state 2) the annual plan of income and expenditure of the state 3) state expenditures on defense, healthcare, culture, science, education 4) government purchases of goods and services The state budget surplus is 1) a depreciation of the national currencies 2) high inflation 3) refusal to fulfill debt obligations 4) excess of income and cash expenses

Family budget income includes 1) payment of interest on a loan 2) purchase of food 3) unemployment benefits 4) payment of utilities What is one of the items of state budget expenditure? 1) repayment of loans by debtor countries 2) financing of defense orders 3) profits of state-owned enterprises 4) excise duties on tobacco products

Taxes are mandatory payments made by individuals and legal entities to the state.

Direct taxes are mandatory payments levied by the state on the income or property of individuals and legal entities. 1. income tax – 13% in the Russian Federation; 2.income tax; 3. property tax; 4.real estate tax.

Indirect taxes are established in the form of surcharges on the price of goods and services. 1.customs duties; 2.export tax; 3.excise taxes; 4. value added tax (VAT); 5.sales tax.

Taxation systems: 1) proportional - the amount of tax is proportional to the income of employees 2) progressive - the higher the tax, the higher the income. 3) regressive - the higher the tax, the lower the income.

Functions of taxes: 1. Fiscal is the maintenance of the state apparatus, the defense of the country, the financing of schools, hospitals, libraries, etc. 2. Distribution – redistribution of income between different social strata in order to smooth out inequality in society.

Functions of taxes: 3. Stimulating (anti-monopoly) – stimulating the development of scientific and technological progress, increasing the number of jobs. 4. Social and educational – curbing the consumption of unhealthy products by imposing increased taxes on them. 5. Specific accounting – records the income of citizens, enterprises and organizations.

Taxation is a mechanism defined by law for 1) withdrawing the income of private enterprises in favor of public enterprises 2) withdrawing part of the income of citizens in favor of the state 3) increasing expenses for the state apparatus 4) increasing pensions and benefits

The following consumer income is taxed in the Russian Federation: 1) pension 2) scholarship 3) wages 4) unemployment benefits Indirect tax is 1) income tax 2) customs duty 3) property tax 4) income tax

Are the following statements about taxes correct? A. Direct taxes are mandatory payments to the treasury from the income and property of citizens and enterprises. B. Indirect taxes are levied on the treasury only if the income of citizens and firms exceeds expenses. 1) only A is true; 2) only B is true; 3) both A and B are true; 4) both judgments are incorrect;

According to the Tax Code of the Russian Federation, the taxpayer is obliged to 1) demand compliance with tax secrecy 2) pay legally established taxes 3) receive timely credit for amounts overpaid 4) receive free information from the tax authorities about current taxes

Find the characteristics of any tax in the list below and circle the numbers under which they are listed. 1) mandatory payments 2) gratuitousness 3) proportionality to income 4) repayable nature 5) legislative establishment.

Establish a correspondence between the types of taxes and their specific examples: for each position given in the first column, select the corresponding position from the second column. Examples of taxes A) Income B) Sales tax C) Excise tax D) Inheritance tax E) Property tax E) Value added tax Types of taxes 1) direct 2) indirect

You are instructed to prepare a detailed answer on the topic “Taxes and their impact on the country’s economy.” Make a plan according to which you will cover this topic. The plan must contain at least three points, of which two or more are detailed in subparagraphs.

1 . The concept of “tax” 2. Types of taxes a) direct; b) indirect. 2. Taxation systems: a) proportional; b) progressive; c) regressive. 3. The impact of taxes on the country’s economy, manifested through the implementation of the following functions: a) fiscal; b) redistribution of income; c) educational d) stimulating; d) specific accounting.

“Family income and expenses” - The income and expenditure part of the family budget. Family budget. When expenses exceed income. Family budget structure. Costs, expenses, consumption of something for certain purposes. Example: income – expense; resources-needs. The structure of all income and expenses for a certain period of time (month, year).

“My family’s budget” - Expenses. Needs outweigh capabilities. Family expenses. Balance of income and expenses. Family budget income. Family income. Find out my own budget. Budget. My family's budget. Work algorithm. Our family's expenses. Study. My costs. Budget balance. Income exceeds my expenses.

“Family Economics” - Tell us about the main functions of the family? What is a need? Household Economics. Need is a conscious desire to have something. Tell us more about the economic function of the family? Needs and consumption of people. What sources can schoolchildren's income come from? The family is the most important source of social and economic development of society.

“Family Economics” - The first law of family economics. Expenses must correspond to income, and not exceed income! SECOND - raise your income level. What is profit? What do you know about your family's budget? Consider studying part-time (studying requires expenses). In a family economy there are no controllers. The science that studies everyday life is called family economics.

“Budget of family income and expenses” - Expenditures. Types of budget. Income. Shortages can be avoided. Rich families. Expenses. Income = cost of living. Poor families. Engel's law. Family budget. Poverty line. Constant Variables Unforeseen Special types. Labor Property Social benefits Other sources. Reduce expenses Search for new sources of income.

“Planning a family budget” - Which expense items can be reduced. Household expenses. Money to money. Structure of family income and expenses. Desires and dreams. Social guarantees and standards. Let's start planning the family budget. Accumulation expenses and cash savings. Family budget. How to plan a family budget correctly.

There are 12 presentations in total

THE STATE BUDGET

The presentation was prepared by the teacher of the Federal State Educational Institution Secondary School No. 4 of the Ministry of Defense of the Russian Federation Latypova O.Sh.

Word "budget" has medieval roots. It comes from the Old Norman " bougette"– bag, leather bag, bag of money.

This is an estimate of state revenues and expenses for a certain period of time, drawn up indicating the sources of state revenues and directions, channels for using money

THE STATE BUDGET

THE STATE BUDGET

drawn up by the government and approved by the highest legislative bodies of the country.

regulatory (regulates the cash flows of the state)

controlling (legally controls the actions of the government)

informational (contains information about the government’s intentions)

guide (determines the parameters of economic activity, sets the framework for possible government actions)

FUNCTIONS OF THE STATE BUDGET

BUDGET SYSTEM OF THE RUSSIAN FEDERATION

This is a set of federal budgets, budgets of constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds, based on economic relations and the state structure of the Russian Federation, regulated by legal norms.

LEVELS OF THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION

The state budget

REVENUE AND EXPENDITURE PARTS OF THE STATE BUDGET

Expenditure part

shows for what purposes the funds accumulated by the state are directed

The revenue part shows where funds come from to finance all areas of society.

SOURCES OF THE STATE BUDGET

Taxes are mandatory payments levied by the state (central and local authorities) from individuals and legal entities to state and local budgets.

• Government loans

Government loans are those loans and ------ -borrowings in which the state acts as a guarantor for the repayment of a loan for another borrower or assumes all obligations to repay the debt.

SOURCES OF THE STATE BUDGET

GOVERNMENT LOANS

SOURCES OF THE STATE BUDGET

INCOME FROM FOREIGN ECONOMIC ACTIVITIES

Receipts from centralized exports and other receipts from foreign economic activities; payment of interest on government loans provided to foreign governments; customs duties, etc.

SOURCES OF THE STATE BUDGET

INCOME FROM STATE BUSINESS ACTIVITIES

These are revenues from state-owned enterprises; programs for the development of atomic energy, the radio-electronic industry, the creation of computers, space exploration, mixed enterprises, etc. Fundamental scientific research is carried out practically at state expense.

NON-TAX BUDGET SOURCES

Income from the sale and use of state or municipal property,

Income from paid services provided by government institutions;

Funds received as a result of the application of civil, administrative and criminal liability measures, including fines, confiscations, compensation, as well as funds received in compensation for damage caused to the Russian Federation, municipal entities, and others

amounts of forced seizure;

Means of self-taxation of citizens.

Current expenses- expenses for maintaining the government apparatus, law enforcement agencies, maintaining the country’s defense capability, financing scientific research, education, medicine, supporting certain industries or paying off public debts.

STATE BUDGET EXPENDITURES. CURRENT COSTS

Capital Expenditures– construction of new enterprises, increasing state ownership, investments in projects related to the development of innovations in a variety of sectors of the economy.

STATE BUDGET EXPENDITURES. CAPITAL EXPENDITURES

STATE BUDGET EXPENDITURES 2016

State budget surplus- This is the excess of income over expenses.

BUDGET SURPLUS

BUDGET DEFICIT

State budget deficit- is the excess of expenses over income

BALANCED BUDGET

Assumes an equal ratio of expenses and income.

WAYS TO REDUCE THE STATE BUDGET DEFICIT

reduction in government spending;

tax increases;

sale of state property;

privatization of state-owned enterprises;

external and internal loans;

money issue.

OFF-BUDGETARY FUNDS

Off-budget funds- this is a form of redistribution and use of financial resources attracted by the state to finance certain public needs and comprehensively spent on the basis of operational independence

OFF-BUDGETARY FUNDS

Social extra-budgetary funds :

Pension Fund

Social and Compulsory Health Insurance Fund

Federal Service for Labor and Employment

OFF-BUDGETARY FUNDS

Economic off-budget funds:

industrial development fund

financial funds to support industries

investment funds, etc.

State debt- this is the amount of obligations unfulfilled by the state. It arises as a result of a long-term state budget deficit.

State debt

Domestic public debt

Debt obligations of the government to legal entities and individuals

External public debt

Debt on external loans and unpaid interest to international organizations and banks

STATE DEBT

RESTRUCTURING THE PUBLIC DEBT

Loan restructuring - actions of the lender to change the terms of loan repayment. These actions are aimed primarily at facilitating debt servicing. The most common type of restructuring is loan extension; in some cases, banks reduce the interest rate on loans issued.